Ukugatya umhlaba werhafu njengommi oziqeshayo ukuba abe ngumzi oziqeshile ufuna ubuchule obahluke ngokupheleleyo kunebomqeshwa wesithethe W-2. Inkululeko yokuba ngumphathi wakho iza notshintsho olubalulekileyo kwimbopheleleko yemali: ngoku ungumqeshi nomqeshwa kunye nomqeshwa xa kufikelelwa kwiimfuno zerhafu. Ukuqonda ezi mbopheleleko akungokuba uthotyelwe nje kuphela; kubangela ukuba uphucule impilo yakho yemali, unciphise umthwalo wakho werhafuthelo ngokomthetho, kwaye uphephe izigwebo ezibiza imali eninzi. Le sikhokelo sinolwazi olubanzi siyaphula wonke umgangatho obalulekileyo werhafuthelo, ukusuka kwintlawulo olubalulekileyo ukuya ekucengeni umhlala wengqesho, ngoko ke unokuba nentembelo kwaye ugcine oko ufumanayo.

Ukuchaza ukuzixhasa Ngeenjongo Zerhafu

Phambi kokuntywila kumanani, kubalulekile ukuqonda ngokuthe ngqo ukuba ngubani na iSebe leNguqulo elijongene nokuziqesha. Ngokwe-IRS, usebenza ubuqu ukuba wenza umsebenzi okanye ishishini njengelodwa, inkampani ezimeleyo, ilungu lenkampani, okanye ilungu lenkampani yemali yemali elinganiselweyo elinganyulwanga ukuba lihlawulelwe njengequmrhu. Le nkcazelo ibanzi igquma izihlawulelo zamatyala, abasebenzi abakhululekileyo, abaqeqeshi, abaqeqeshi, nabasebenzi abancinane beshishini. Umahluko ongundoqo kukuba akungomqeshwa; akukho mntu ubhata irhafuthelo kwiminxeko yakho, kwaye umele ukuhlawulelwa iirhafu ze-mali ze-SocioSocial Medic.

Irhafu ibotshelelwe kwabazihambelayo

Ngokungafaniyo nabaqeshwa abahlula iindleko zokuhlawula irhafu nabaqeshi babo, abantu abaziqeshileyo bakwindawo yokukhokha bobabini abahlawulwayo. Oku kudala iimbopheleleko ezimbini eziphambili zerhafu: irhafu yokuziqesha nerhafu yengeniso. Ngaphezu koko, ngenxa yokuba irhafu ingathintelwanga, kufuneka uhlawule irhafu ngokwee-asethi. Masiyilahle imbopheleleko nganye ngokweenkcukacha.

Irhafu yokuzifunela ngokwayo (Ukhuseleko loluntu kunye nokhuselo lokhuselo)

Irhafu yokuziqesha ngokusemthethweni mhlawumbi yeyona ndleko imangalisayo kubantu abatsha abakhululekileyo.

  • 12.4% yoKhuseleko lweNtlalo — Oku kusebenza kwingeniso yomnatha kwingeniso yokhuseleko loluntu ehlawulwa ngonyaka kwisiseko sokhuseleko loluntu (R160 200 ngo 2023, ilungiswe ngonyaka).
  • [[UMTL: 0]2.9% ye Medicare[[FL:1] — Oku kusebenza kuyo yonke ingeniso yomnatha engenayo ikepisi.

Eyongezelelekileyo [[NTL: 0].9% Medicare surbaxity isebenza kwingeniso yokuziqesha ngokwayo engaphezulu kweedola ezingama-200,000 (R350 000) ngokudibanisa iqabane lomtshato). Enye igcina ubabalo: ungayisusa isiqingatha sentlawulo yakho yokuziqesha (umqeshi-mbhisi-yahlulayo) njengohlengahlengiso kwingeniso yakho kwiMfuno ye-1040, enciphisa ingeniso yakho epheleleyo kodwa engayicuthi irhafutheza irhafu yakho ngokwayo.

Ingeniso ye-nethi ibalwa ngokususa iindleko zakho zoshishino eziqhelekileyo neziyimfuneko kwingeniso epheleleyo. Umzekelo, ukuba ufumene ii-$80 000 kwingeniso yemali yemali ekhululekileyo kodwa uneendleko ezihlawulwayo, ingeniso yomnatha wakho ephantsi kwerhafu yengqesho yomsebenzi wakho ingu-$60 000.

Uqikelelo lwerhafu

Ekubeni kungekho mqeshi urhoxa irhafu yerhafu okanye yokuziqesha, i-IRS ifuna ukuba uhlawule irhafu eqikelelweyo unyaka wonke. Ezi zifanele ukuhlawulwa izihlandlo ezine ngonyaka:

  • Ngengeniso efunyenweyo Januwari 1 – Matshi 31: ngethuba lika-Aprili 15
  • Ngengeniso efunyenweyo April 1 – Meyi 31: ekwi-Juni 15
  • Ngengeniso efunyenweyo [[Nkqutyana: 0] Juni 1 – Agasti 31: ekufuneka ibhaliswe ngoSeptemba 15
  • Ingeniso efunyenweyo [[NTP: 0] 01 – Disemba 31: ngethuba likaJanuwari 15 wonyaka olandelayo

Ukuphepha izigwebo, kufuneka uhlawule ubuncinane 90% yetyala lerhafu yonyaka wakho okanye 100% yerhafu yonyaka ongaphambili (110% ukuba ingeniso yakho elungisiweyo ibingaphezulu kwe R150 000). Sebenzisa Form 1040-ES ukubala nokuhlawula. Indlela elula kukuhlawula kwi-intanethi ngenkqubo ye-IRS PhereFTCP etheneyo okanye inkqubo ye-electronic Direferectal translation System.

Irhafu

Ukongeza kwirhafu yokuziqesha, utyala irhafu yengeniso yerhafu karhulumente kwingeniso yomnatha wakho. Isibiyeli serhafu sakho sixhomekeke kwingeniso yakho yonke ehlawulwa yirhafu (kuquka nayiphi na enye imithombo). Irhafu yengeniso yemo yelizwe ingasebenza. Irhafu yengeniso yemali enikwa abantu ngabanye ifakela ingeniso yabo kunye neendleko C (FM 1040), edityaniswe kwimbuyekezo yabo yerhafu yabo yobuqu. Ingeniso ye-Prometer C igamey ukuya kwi-Prom-1040 kwaye ihracties yakho.

Ukunciphisa inkcitho yeshishini

Enye yeengenelo ezinkulu zokuziqesha yinkcitho eqhelekileyo neyimfuneko yeshishini. Ezi zincono zinciphisa ingeniso yakho yomnatha, ngaloo ndlela zinciphisa irhafu yengeniso yakho kunye nerhafu yokuziqesha. Nantsi eyona migaqo inegalelo kakhulu ekulandeleni indlela.

Ukukhethwa kwe-ofisi yasekhaya

Ukuba usebenzisa rhoqo kwaye ngokukhethekileyo inxalenye yekhaya lakho kurhwebo okanye ishishini lakho, ungafanelekela ukuhlaziywa kwe-ofisi yasekhaya. Ungasebenzisa indlela elula (R1,50 ngenyawo eziskweri, ukuya kuma-300 eenyawo, ama-$1,500) okanye indlela eqhelekileyo (esekelwe kwinkcitho yokwenene efana nenzala yendlu, irente, ii-asethi, ii-inshorensi, ezidityanisiweyo, ezibelwe ngokwesikwere). Lumka: esi sisithuba kufuneka sibe yindawo yakho ephambili yeshishini kwaye sisetyenziselwe umsebenzi wobuqu — akukho kusetyenzwa kobuqu.

Imali Yokuhamba Neendleko Zohambo

Ungasusa iindleko zeshishini elinxulumene nemoto usebenzisa isantya esisezantsi (65.5 esenti ngemayile ngo-2023) okanye iindleko zokwenene (igesi, ukulungisa, i-inshorensi, ukunyuka kwexabiso lemali). Iindleko zokuhamba ngezoshishino (inqwelo-moya, indawo yokulala, ukutya, ukutya — jikelele i-50% engakwaziyo ukukhutshwa) zikwanokungasetyenziswa. Gcina i-log ye-mayile ye-enjini ukwenzela ukuxhasa ukuditya okusezantsi.

Izixhobo noxhotyiso

Iikhompyutha, i-software, ifanitshala yaseofisini, abashicileli, kunye nezibonelelo zinokungasetyenziswa ngokupheleleyo. Phantsi kweCandelo 179, ungacutha ixabiso elipheleleyo lezixhobo ezifanelekileyo kunyaka uyibeka enkonzweni, kumlinganiselo (R1,160 000 ku-2023).

Ii-Inshorensi zempilo

Abantu abazisebenzelayo bangayisusa inkcitho ye-inshorensi yempilo (kuquka ukunyanyekelwa kwamazinyo kunye nokugcinwa ixesha elide) yabo, amaqabane abo kunye nabaxhomekeke kwilungu labo. Oku kuthotywa kuthatyathwa njengokulungisa ingeniso (kumgca we-17 weShedyuli 1), okuthetha ukuba kunciphisa ingeniso yakho ehlengahlengisiweyo ngaphandle kokuyibeka phantsi. Noko ke, awunakukwazi ukuhlawula inkcitho ukuba ufanelekele ukuceba umqeshi ongaphantsi ngeqabane.

Iminikelo Yomhlala - phantsi

Iminikelo ye-SEP IRA, Solo 401(k), okanye SIMPLE IRA iyakwazi ukuncitshiswa ngokuphawulekayo kwaye inokuthi inciphise ingeniso yakho ehlawulwayo. Umzekelo, ngo-2023 unganikela kwi 25% yemali yomnatha wakho oziqeshayo kwi-SEP IRA, ebekwe kwi-R6,000. A Solo 401(k) ivumela kwaneminikelo ephezulu ukuba ungaphantsi kwama-50: umqeshi ohlawulwayo (R362,500) kunye nomnikelo womqeshi (unyuke ukuya kwi 25% yembuyiselo), isimbuku-R6000.

Iinkonzo zooGcisa nemfundo

Unokukwazi ukuhlawula iimali, amagqwetha, abagcini beencwadi nabacebisi abanokukwazi ukuhlawula ingeniso, iiklasi ze - Internet, iincwadi neziqeshwa ezilondoloza okanye eziphucula ubuchule obufunekayo kwishishini lakho.

Ugcino nonikezelo loshicilelo

I-IRS ayifuni inkqubo ethile yokugcina irekhodi, kodwa kufuneka ube neerekhodi ezaneleyo ukuqinisekisa ingeniso yakho kunye nezincopho. Kuphicotho-zincwadi, umthwalo wobungqina kuwe. Nazi iindlela ezingcono:

  • Gcina iiakhawunti zebhanki ezahlukeneyo namakhadi okuthenga ngetyala eshishini lakho.
  • Gcina iimali ezifunyenweyo kuzo zonke iindleko zoshishino, kwanezincinane.
  • Sebenzisa i-software yobalo (Iincwadi Ezikhawulezayo, iiRefreet Books, iXero) okanye iprograma echaza ingeniso nenkcitho nyanga nganye.
  • Uxwebhu lwemayile ngencwadi yesixhobo sokulinganisa isantya senqanawa okanye i-app yokuhamba.
  • Gcina iikopi zomanani zazo zonke ii-isithi, ii-invoice, kunye nezivumelwano.
  • Zihlawule iincwadi zakho ngokuphindwe kane ngaphambi kokuba uhlawule irhafu eqikelelweyo.

Ukukhetha Isakhiwo Seshishini

Ngeli xesha iinkampani ezininzi ezikhululekileyo ziqala njengeepropixers ezikuphela, zisenza umbutho osemthethweni ofana ne-S, i-LLC, okanye i-C' umbutho unokuba neziphumo zerhafu ezinkulu. inkampani yetyala elingenamda (LLLC) inikela ityala lobuqu kodwa ayiwutshintshi umbutho wakho werhafu yerhafu ngaphandle kokuba unyule i-S-corp. Umbutho [FLT] ukuvumela ukuba uzihlawulele umvuzo ofanelekileyo (isiko lokuhlawula iirhafu), kwaye uthabathe iinzuzo eziseleyo njengemibaso, ezinokuphepha ukuzihlawula irhafuthelo. Oku kungasindisa amawaka kodwa kubandakanya iindleko ezithe kokugqibela.

Iindlela Zokuhlawula Irhafu Kufuneka Wazi

Abantu abaziziqeshi zabo kufuneka babhale iifomu ezithile. Nalu uluhlu lokwenza ixesha lerhafu:

  • [[UMTL:0] I-Form 1040]: Ingeniso okanye Ukuphulukana neshishini — inikela ingxelo yengeniso neendleko.
  • [[UMTLL: 0] Square SE (Form 1040)[FTL:1]: Irhafu ye-exmail-erloyment — ibala ityala lerhafu.
  • [[UMTHL:0] IForm 1040-ES: Uqikelelo lwerhafu kubantu ngabanye — esetyenziselwa ukuhlawula intlawulo yekota.
  • [[UMTL:0] IForm 1099-NEC: Ukuba ufumana intlawulo ye $600+ kumxhasi, bangakuthumelela olu hlobo. Nokuba abalufuni, kufuneka unike ingxelo yengeniso.
  • [[UMTL:0] Form 4562: ukuhlahlela nokugcina izinto — ukuba ususa izinto zexabiso.
  • [[UMTL:0] Form 8829: Iindleko zokusebenzisa Ishishini Lomzi Wakho — ukuba usebenzisa indlela eqhelekileyo yeofisi yasekhaya.

Iimpazamo Eziqhelekileyo Nendlela Yokuziphepha

Kwanabakhululi abanamava benza iimpazamo. Nazi iinqobo ezixhaphakileyo eziphawulwe yi-IRS nendlela yokuziphepha.

Ukusilela Ukuhlawula Irhafu Eqikelelweyo

Lo ngunobangela wokuqala wesohlwayo. Beka ikhalenda isikhumbuzi ngomhla ngamnye kwikota nganye efunekayo kwaye uhlawule ngokusekelwe kwingeniso oyifumanayo. Ukuba ingeniso yakho iyatshintsha, ungayinciphisa imali oyifumanayo ukuze uthobe incopho efunekayo.

Ukudibanisa Imali Yobuqu Neyoshishino

Imali yokufaka ityala yenza ingxelo yokugcina iirejista ze kunyuswe iiflegi ezibomvu kuphicotho-zincwadi. Vula iakhawunti yokhangelo lweshishini kunye nekhadi lokuthenga ngetyala.

Ukujonga Urhwebo Olufanelekileyo Olufunyenweyo (Unyuko 199A)

Abantu abaninzi abasebenza ngokwabo bafanelekela ukuhlaziywa kwe-20% yengeniso yabo yoshishino. Oku kubalelwa kwiFOLT:0]Fum 895 (okanye 895-A yeminye imiba entsokothileyo). Yi-engaphantsi kwencopho yomgca enokuthi inciphise iqondo lerhafu yakho elisebenzayo.

Ukungathathi Nto Karhulumente Nerhafu Yasekuhlaleni

Irhafu yengeniso karhulumente iyahluka. Amanye amazwe (njengeTexas neFlorida) akanayo irhafu yengeniso, kodwa amanye (njengeKhalifoniya neNew York) anexabiso eliphezulu. Kusenokufuneka ukuba uhlawule irhafu eqikelelweyo.

Ukujongana nerhafu yasekuhlaleni

Ukongeza kwirhafu karhulumente, usenokuba phantsi kwerhafu yengeniso karhulumente, irhafu yengeniso, ukuqeshana kwemisebenzi yobuqu (kwimimandla embalwa), isixeko okanye irhafu yengingqi, kunye neerhafu ezahlukeneyo zelayisensi zoshishino. Ukuba usebenza nabaxhasi kwiimida zelizwe elinye, usenokuba ne-nexus kwamanye amazwe, uxhobisa iimfuno zokufaka irhafu. Hlola iSebe leSebe lezeHendelo okanye ingcali yerhafu ukuze uhlale ungenamdla kuwo onke amanqanaba.

Uphicotho-zincwadi Olungqina Ukubuya Kwakho

Irhafu eziziqeshileyo zidla ngokuphindwa kuphicotho-zincwadi kunabasebenzi be-W-2. Ukunciphisa umngcipheko wakho wophicotho-zincwadi:

  • I-IRS ichaza yonke ingeniso — kwanemichiza emincinane esuka emacaleni.
  • Musa ukuthatha intlawulo ezinamandla ezinganxulumenenga ngokucacileyo noshishino (umz., ikhefu elibonakala njengexesha lohambo loshishino).
  • Ukugcina iingxelo ezizizo ubuncinane iminyaka emithathu (isithandathu ukuba ingeniso yemali yelizwe ingaphezulu kwama-25%).
  • Umele uphinde uhlole iCPA efanelekayo okanye umntu obhalisile ukuba ishishini lakho lintsonkothile.

Ukulungiselela abantu abahamba ngesiquphe

Abemi abasebenza ngokuziqesha badla ngokungazihoyi iimali ezigciniweyo ngenxa yengeniso engaqhelekanga. Noko ke, iinzuzo zerhafu zininzi. Njengoko kukhankanywe ngaphambili, iminikelo kwi SOLOT 401 okanye LEPA i-IRA[ iyakwazi ukubhatala kwaye iyakhula irhafunxa. Soloth [401] [k)[FLT] ivumela iminikelo ngerhafuthe-futhe. Ukwenza iminikelo emincinane, iyakwazi ukuhlisa irhafuza yakho kunye nokwandisa ubutyebi obude. CectRAP]

Ukusebenza Negcisa Lerhafu

Ngeli xesha ungazilungiselela irhafu yakho usebenzisa isoftware enjenge TurboTax I-Izantsloma okanye i-H&R Block, abantu abaninzi abaziqeshayo bafumana ixabiso elikhulu ekuqesheni i-CPA esebenzayo kwirhafu encinane nemisebenzi yokuzisebenzela. Igcisa lingakunceda uqonde iintengiso osenokuba uphosile kuzo, ulungise ishishini lakho ukuze uphumelele kwirhafu, kwaye likumele xa kunokwenzeka ukuba uphicothe. Indleko lomlungiseleli werhafulo lidelwe ukulula.

Isiphelo

Ukulawula iirhafu ezizisebenzelayo akuyonto ifanelekileyo — bubuchule obungundoqo. Ngokuqonda iimbopheleleko zakho zerhafu yokuziqesha, ukwenza iindleko ezifike ngexesha elifanelekileyo, ukulandelela zonke iindleko ezinokuphelelwa, kunye nee-akhawunti zomhlala-phantsi, ungaguqula ixesha lerhafu ukusukela kumthombo woxinzelelo lwemali yakho. Zigcine ulungelelene, funda, ungangabazi ukukhangela ukhokelo lobuchule. Iinkcukacha ezininzi ezisemthethweni, zibhekisele kwi i-IS eziziphetheyo iziko-oktako [, [FLT:], [FLT:], [FLT] [2] uyakwazi ukukufumana intengiso yobuqu, [intengiso] kunye nocwangciso lwendlela yokuzihlawula.[FLT]